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Closing the Carried Interest Loophole and the Impacts on Venture Capital, DePaul Law Review

Volume 68, Issue 3

Spring 2019

Rooted in the classic Robin Hood tale of taking money from the rich and giving it to the poor, the debate over carried interest has started to mature and catch the attention of politicians and members of the public. Put simply, carried interest is a compensation vehicle in the private equity industry that allows the general partner (GP) of a fund to take a portion of partnership profits regardless of the size of its own contributions.

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